PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE

Abstract

Abstract The still high cases of tax avoidance, prompting the need to identify the factors that affect tax avoidance. This study was conducted to examine and analyze the influence of executive character, audit committee, size, leverage, sales growth and profitability toward tax avoidance. The samples were 540 companies listed in Indonesia Stock Exchange during years of 2010-2014, obtained by purposive. Data analysis technique used was multiple linier regression analysis. The research result was the executive character, size, leverage, sales growth, and profitability effect on tax avoidance. While the audit committee has no effect on tax avoidance Abstrak Masih tingginya kasus-kasus tax avoidance, mendorong perlunya dilakukan identifikasi faktor-faktor yang mempengaruhi tax avoidance. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage, pertumbuhan penjualan, dan profitabilitas terhadap tax avoidance. Sampel penelitian sebanyak 540 perusahaan yang terdaftar di Bursa Efek Indonesia selama tahun 2010-2014, yang diperoleh secara purposive. Teknik analisis data adalah analisis regresi linier berganda. Hasil penelitian adalah karakter eksekutif, ukuran perusahaan, leverage, pertumbuhan penjualan, dan profitabilitas berpengaruh terhadap tax avoidance. Sedangkan komite audit tidak berpengaruh terhadap tax avoidance

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